THE COMMISSIONER OF INCOME TAX vs. M/S.KENTON LEISURE SERVICES (P) LTD

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ITA/144/2012HC KeralaKLHC01024066201219 September 2018Bench: HONOURABLE MR.JUSTICE K.VINOD CHANDRAN,HONOURABLE MR. JUSTICE ASHOK MENON3 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court of Kerala noted the submission by the learned Standing Counsel for the Revenue that there were instructions to withdraw the appeal based on the litigation policy. Consequently, the Court dismissed the appeal as withdrawn. However, the Court explicitly stated that the questions of law were left open. No specific findings on the merits of the case were made, as the appeal was disposed of on the ground of withdrawal by the appellant. The operative direction was to dismiss the appeal as withdrawn, leaving the questions of law open.

What were the facts?

This is an appeal filed by the Commissioner of Income Tax, Thiruvananthapuram, against a judgment of the Income Tax Appellate Tribunal (ITAT), Cochin Bench, dated December 30, 2011. The assessment year in question is 2006-07. The appeal was filed by the Revenue against the assessee, M/s. Kenton Leisure Services (P) Ltd. The ITAT's order is the subject of challenge. The procedural history indicates that the appeal reached the High Court of Kerala for final hearing on September 19, 2018.

What were the issues?

The High Court of Kerala was to decide the appeal filed by the Revenue. The specific questions of law were not explicitly stated in the provided text. However, the appeal was filed by the Revenue against the judgment of the ITAT. The Revenue, through its learned Standing Counsel, submitted that it had instructions to withdraw the appeal based on the litigation policy. No arguments were recorded for the assessee.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE K.VINOD CHANDRAN & THE HONOURABLE MR. JUSTICE ASHOK MENON WEDNESDAY,THE 19TH DAY OF SEPTEMBER 2018 / 28TH BHADRA, 1940 ITA.No. 144 of 2012 AGAINST THE JUDGMENT IN ITA 291/2010 of I.T.A.TRIBUNAL,COCHIN BENCH DATED 30-12-2011 ASSESSMENT YEAR 2006-07 APPELLANT/S: THE COMMISSIONER OF INCOME TAX THIRUVANANTHAPURAM BY ADVS. SRI.P.K.R. MENON, SR.COUNSEL GOI(TAXES) SRI.JOSE JOSEPH, SC, FOR INCOME TAX RESPONDENT/S: M/S.KENTON LEISURE SERVICES (P) LTD TCS EXECUTIVE HOSTEL, ATTINKUZHY, KAZHAKKUTTAM, THIRUVANANTHAPURAM 695582 BY ADVS. SMT.PREETHA S.NAIR SRI.K.JOHN MATHAI SRI.M.GOPIKRISHNAN NAMBIAR SRI.P.BENNY THOMAS SRI.P.GOPINATH THIS INCOME TAX APPEAL HAVING BEEN FINALLY HEARD ON 19.09.2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

I.T.A 144/2012 ::2 :: JUDGMENT The learned Standing Counsel, Government of India (Taxes) submits that he has instruction from the Revenue to withdraw the appeal on the basis of the litigation policy. In such circumstance, the appeal is dismissed as withdrawn, but, however,leaving the questions of law open. Sd/- K.VINOD CHANDRAN JUDGE Sd/- ASHOK MENON jma JUDGE

I.T.A 144/2012 ::3 :: APPENDIX PETITIONER'S/S EXHIBITS: ANNEXURE A TRUE COPY OF THE AGREEMENT OF CONSTRUCTION DT. 03/08/99 WITH SUPPLEMENTARY AGREEMENT DT. 06/10/2001 ANNEXURE A1 TRUE COPY OF THE AGREEMENT OF PROVISION AND MAINTENANCE OF AMENITIES AND FACILITIES DT. 03/08/99 WITH SUPPLEMENTARY AGREEMENT DT. 06/10/2001 ANNEXURE A2 TRUE COPY OF THE AGREEMENT OF LEASE DT. 03/08/99 WITH SUPPLEMENTARY AGREEMENT DT. 06/10/2001 ANNEXURE B TRUE COPY OF THE ORDER OF THE ASSESSING OFFICER U/S 143 (3) DATED 19/12/2008 ANNEXURE C TRUE COPY OF THE ORDER OF THE COMMISSIONER OF INCOME TAX (APPEALS) DATED 25/02/2010 ANNEXURE D TRUE COPY OF THE ORDER OF THE INCOME TAX APPELLATE TRIBUNAL DATED 30/12/2011 ANNEXURE E TRUE COPY OF THE COMPUTATION SHEET SUBMITTED BY THE ASSESSEE

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